Loreal-American Corporation purchased several marketable securities during 2018. At December 31, 2018, the company had the investments in bonds listed below. None was held at the last reporting date, December 31, 2017, and all are considered securities available-for-sale Unrealized Holding Gain (Loss) Cost Fair Value Short term: Blair, Inc. ANC Corporation $ 488,000 $ 401,000 454,000488,000 $ 942,000 $ 889,000 $ (87,000) 34,000 $ (53,000) Totals Long term: Drake Corporation Aaron Industries 488,000 $ 564,000 716,000664,000 $ 76,000 52,000 $ 24,000 Totals $1,204,000 $1,228,000 Required: 1. Prepare appropriate adjusting entries at December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet